It is well known that thick film and thin film resistors can be laser trimmed to precise values. Such devices are located on top of an insulating substrate and their trimming consists of removal of the material such as by vaporization. Abrasive blasting and other known mechanical cutting methods have also proven practical. However, such methods that result in the removal of material have proven unworkable when applied to semiconductor elements. In particular such methods have been regarded as destructive to semiconductor IC structures. Accordingly, in the prior art, IC devices are manufactured to as close tolerance as possible. In some cases, provision is made for connecting external adjustment elements that react electrically with the IC. In other cases the IC metallization pattern contains shorting links that are associated with IC resistor elements. As the shorting links are severed, as by a laser or other means, the resistance value can be adjusted after IC manufacture. This method results in step or incremental variations and can only be adjusted to the nearest step value. It would be desirable to eliminate the need for such adjustments.